Import services on GSTR-3B

Aryan (Sr. Accountant) (242 Points)

21 February 2022  

Dear All GST Expert,

We have import services without RCM/Exempt.

Reason without RCM: Because the service provider has provided services outside India and billed to India only. Service provider and we are working on same project (Joint project) but customer will pay only one of us.

Now my question is: Where is the Import Services (Exempt) shown in GSTR-3B??